JURNAL UMUM
PERIODE 30 APRIL 2020
SALDO
KREDIT
SALDO
KREDIT
SALDO
KREDIT
SALDO
KREDIT
SALDO
KREDIT
20,000,000
10,300,000
SALDO
KREDIT
25,000,000
SALDO
KREDIT
45,000,000
SALDO
KREDIT
SALDO
KREDIT
15,000,000
26,000,000
SALDO
KREDIT
SALDO
KREDIT
SALDO
KREDIT
SALDO
KREDIT
a. Likuiditas
1. Current Ratio
= Aktiva Lancar / Hutang Lancar x 100%
= 500.000 / 250.000 x 100%
= 200%
2. Quick Ratio
= (Aktiva Lancar - Persediaan) / Hutang Lancar x 100%
= (500.000 - 200.000) / 250.000 x 100%
= 120%
3. Cash Ratio
= Kas / Hutang Lancar x 100%
= 100.000 / 250.000 * 100%
= 40%
b. Solvabilitas
1. Debt to Asset Ratio (Debt Ratio)
= Total Hutang / Total Aktiva x 100%
= 600.000 / 2.000.000 x 100%
= 30%
c. Profitabilitas
1. Gross Profit Margin
= Laba Kotor / Total Penjualan x 100%
= 1.500.000 / 4.000.000 x 100%
= 37,5%